An eligible donee in respect of a particular charity is a registered charity:

  1. of which more than 50% of the members of the board of directors or trustees of the registered charity deal at arm’s length with each member of the board of directors or trustees of the particular charity;
  2. that is not subject to a suspension of tax-receipting privileges;
  3. that has no unpaid liabilities under the Income Tax Act or the Excise Tax Act,
  4. that has filed all its information returns; and
  5. that is not subject to a security certificate under the Charities Registration (Security Information) Act.